PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP FINANCIAL INSTRUMENTS DISCLOSURE DI INDONESIA
Bambang Sugiharto

Abstrak
The aim of this study was to analyze the effect of corporate governance, foreign ownership, public  ownership  and  audit quality  on  the  disclosure  of  financial  instruments  in  Indonesian companies listed on the Stock Exchange. Control variables used are profitability, leverage and size.         Companies that are used as samples in this research are manufacturing companies listed on the  Stock  Exchange  in  2009  and  2013,  while  the  method  used  is  purposive sampling  and obtained a sample of 71 companies.         Results  of  studies  using  multiple  regression  obtained simultaneously  Corporate Governance  Score  (CGS),  Public  Ownership  (PUBLIC),  Foreign  Ownership (FOREIGN), Audit  Quality  (KUAD),  Leverage,  ROA  and  Size  positive  effect  on  Financial  Instruments Disclosure (FID).  As  well  as  partially  testing  Corporate  Governance  Score  (CGS),  Public Ownership  (PUBLIC),  Foreign Ownership  (FOREIGN)  and  Audit  Quality  (KUAD),  to Financial  Instruments  Disclosure  (FID),  the  results  were  also significantly  positive.  Control variables  that  influence  positively  is  Leverage  and  ROA,  while  Size  does  not  affect the Financial Instruments Disclosure (FID). 

Keywords: FID, CGS, Public Ownership, Foreign Ownership, Audit Quality, Leverage, ROA, Size. 
 



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